Related party transactions and audit risk

Related Party Transactions (RPTs) are perceived as genuine transactions, which fulfill the economic needs of a company. However, the controlling shareholders may use RPTs as a tool for transferring the firm’s resources for their private benefit. The dual effect of RPTs, i.e., transaction efficiency...

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Autores principales: Abdul Rasheed P. C, Iqbal Thonse Hawaldar, Mallikarjunappa T
Formato: article
Lenguaje:EN
Publicado: Taylor & Francis Group 2021
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Acceso en línea:https://doaj.org/article/07946a945b9d4daca9125f82fcd3602b
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